The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Since the beginning of the internet the criminal world has used the medium as a platform for operation.This dark web is a domain where illegal sites are flourishing due to the possibilities offered by newtechnology. Net-based criminal activity is a challenge for society as it uses hard proof technologicalsafety measures to avoid the law. Silk Road is the most prominent example, an online illicitmarketplace where drugs and illegal substances are being traded based on conventional e-commerceconcepts. This paper argues for trust as an important factor for the survival of illicit online trade andapplies existing theories on e-commerce and virtual communities. To identify patterns of trust andcommon trust-based issues among Silk Road users, a netnographic study was conducted on the site?sdiscussion forum.

En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

Outsourcing means to contract out work previously done within the cooperation to a supplier.This is an increasing trend today. Traditionally companies have outsourced manufacturing butwith the growing specialization they tend to outsource other activities as well.China?s economical reforms and entrance into the World Trade Organization, WTO, hasenabled international business connections. Since China offers one of the cheapest labours inthe world, many companies have an interest in starting up an activity in the country. Themany foreign investments in China have lead to an economical growth which in turn hasmade it possible for China to invest in the Chinese competence and innovative capacity.The commissioner of this master thesis, SMS, is one of the leading actors in retrieval ofamong other things mounts and stands for flat screens and projectors.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Denna kvalitativa fallstudie undersöker hur svenskämnet på IB-programmet regleras i styrdokumenten, hur styrdokumenten kan omsättas till undervisningspraktik samt vilka fördelar och nackdelar lärare som undervisar i både IB-svenskan och de nationella svenskkurserna Svenska A och Svenska B upplever med IB-svenskan. Fallstudiens metoder är en hermeneutisk styrdokumentsanalys av IB-svenskans styrdokument i relation till kursplanen för Svenska B, en halvstrukturerad observation av en lektion i IB-svenska och halvstrukturerade intervjuer med de två lärare som undervisar i IB-svenska på den undersökta gymnasieskolan. Som analysverktyg nyttjas ramfaktor- samt frirumsmodellen. De slutsatser som kan dras utifrån fallstudien är att de yttre ramarna för IB-svenskan i form av styrdokumenten är snävare än för kursen Svenska B. Kursplanen, betygssystemet, ?Prescribed Book List?, den tillgängliga tiden, elevunderlaget och gruppstorleken utgör alla ramfaktorer som inskränker lärarnas frirum, både det upplevda och reella, i utformningen av och undervisningen i IB-svenska.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Humanitarian intervention is a concept that generates several problems in our time. The idea of humanitarian intervention concerns the modern norms of sovereignty and noninterventional principals. It also concerns the conventional norm, which declares that states are not allowed to interfere in other states? internal affairs. The use of military force to implement humanitarian intervention is restricted according to international law.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.

Algebra in school, - a study on students` algebraic knowledge of the field equations in ninth grade.International (TIMSS) and national mathematics studies detects that Swedish pupils math skills is deteriorating in comparison to other countries. Therefore has the subject of mathematics become one of the school subjects which are becoming increasingly in focus. The government has made a big effort, Matematiklyftet, in mathematics in primary education, 650 million has been invested and the Agency has been tasked to train all current mathematics teachers through peer collegial learning. This effort is the most pervasive in modern times in Sweden.The aim of this study is that we as prospective mathematics teachers want to find our approach to surveys results. By using the Governments? diagnoses, Diamant, student group interviews, teacher interviews and theories in mathematics education, we want to make students' algebraic knowledge of the field equations visible.